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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Cabinet Order comes into effect on April 1, 2007; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:

この政令は、平成十九年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending , the provisions amending , the provisions adding one Article after , the provisions amending and , the provisions amending and the provisions adding one Article after : April 1, 2008;

の改正規定、の改正規定、の次に一条を加える改正規定、及びの改正規定、の改正規定並びにの次に一条を加える改正規定　平成二十年四月一日

the provisions amending , the provisions amending , the provisions amending , the provisions amending (limited to the portion replacing "" with ""), the provisions deleting , the provisions making , the provisions amending , the provisions amending (limited to the portion replacing "" with "Article 2, paragraph (1), item (xv) of the Financial Instruments and Exchange Act" and "" with ""), the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 3 of the Supplementary Provisions: the date of enforcement of the ;

の改正規定、の改正規定、の改正規定、の改正規定（「」を「」に改める部分に限る。）、を削る改正規定、をとする改正規定、の改正規定、の改正規定（「」を「金融商品取引法第二条第一項第十五号」に、「」を「」に改める部分に限る。）、の改正規定、の改正規定及びの改正規定並びに附則第三条の規定　の施行の日

the provisions amending , the provisions amending (excluding the portion replacing "" with ""), the provisions amending (excluding the portion replacing "" with "Article 2, paragraph (1), item (xv) of the Financial Instruments and Exchange Act" and "" with ""), the provisions amending , the provisions amending , the provisions amending , the provisions amending and the provisions amending , and the provisions of Article 2 of the Supplementary Provisions: the date of enforcement of the ;

の改正規定、の改正規定（「」を「」に改める部分を除く。）、の改正規定（「」を「金融商品取引法第二条第一項第十五号」に、「」を「」に改める部分を除く。）、の改正規定、の改正規定、の改正規定、の改正規定及びの改正規定並びに附則第二条の規定　の施行の日

the provisions amending : the date of enforcement of the .

の改正規定　の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Trusts

第二条（信託に関する経過措置）

The provisions of the Order for Enforcement of the Consumption Tax Act as amended by this Cabinet Order (limited to the amending provisions set out in Article 1, item (iii) of the Supplementary Provisions) apply to trusts that take effect on or after the date specified in that item (hereinafter referred to as the "Effective Date of the Trust Act" in this Article) (limited, for a trust created by a will, to those for which the will was made on or after the Effective Date of the Trust Act, and including trusts that have become new-law trusts prescribed in pursuant to the provisions of , , , , , or (hereinafter referred to as "new-law trusts" in this Article)), and the provisions then in force continue to govern trusts that took effect before the Effective Date of the Trust Act (including, for a trust created by a will, those for which the will was made before the Effective Date of the Trust Act, and excluding new-law trusts).

この政令（附則第一条第三号に掲げる改正規定に限る。）による改正後の消費税法施行令の規定は、同号に定める日（以下この条において「信託法施行日」という。）以後に効力が生ずる信託（遺言によってされた信託にあっては信託法施行日以後に遺言がされたものに限り、、、、、、又は（新法の適用等）の規定によりに規定する新法信託とされた信託（以下この条において「新法信託」という。）を含む。）について適用し、信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。）については、なお従前の例による。

Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Things Similar to Securities

第三条（有価証券に類するものの範囲に関する経過措置）

The provisions of Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order" in this Article) apply to transfers of the rights set out in Article 9, paragraph (1), item (i) of the New Order that a business operator makes on or after the date specified in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern transfers of the rights set out in prior to the amendment that a business operator made before that date.

改正後の消費税法施行令（以下この条において「新令」という。）第九条第一項第一号の規定は、事業者が附則第一条第二号に定める日以後に行う新令第九条第一項第一号に掲げる権利の譲渡について適用し、事業者が同日前に行った改正前のに掲げる権利の譲渡については、なお従前の例による。

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